Requirement With The IRS
Following the passage of the extenders legislation, it was announced on Dec 29, 2014 that anticipates opening the 2015 filing season as scheduled in January.
They will begin accepting tax returns electronically on Jan. 20. Paper tax returns will begin processing at the same time.
The decision follows Congress renewing a number of "extender" provisions of the tax law that expired at the end of 2013. These provisions were renewed by Congress through the end of 2014. The final legislation was signed into law Dec 19, 2014.
"We have reviewed the late tax law changes and determined there was nothing preventing us from continuing our updating and testing of our systems," Commissioner John Koskinen. "Our employees will continue an aggressive schedule of testing and preparation of our systems during the next month to complete the final stages needed for the 2015 tax season."
A reminder to taxpayers that filing electronically is the most accurate way to file a tax return and the fastest way to get a refund. There is no advantage to people filing tax returns on paper in early January instead of waiting for e-file to begin. Note: Past year tax returns cannot be efiled.